A male accountant explaining the custody rule exemption to a male and woman coworker seated at desk

What is the Custody Rule Audit Exemption?

The Securities and Exchange Commission (SEC) requires regular surprise audits…


Man at a laptop reviewing top small public accounting firms in his area

4 Key Factors in Evaluating Small Public Accounting Firms

In the dynamic landscape of finance and business, choosing the right CPA firm…


SEC Auditor Independence: Why It Matters

An SEC auditor is responsible for conducting audits on entities subject to…


OMB Compliance Supplement: A Brief Introduction

The OMB Compliance Supplement highlights the compliance requirements for CPA…